What happens if I file my VAT return late?
Short answer
If you file your VAT return late, the Dutch Tax Administration (Belastingdienst) can impose a late-filing penalty. If you pay late, a late-payment penalty follows and you are charged tax interest. So always file on time, even if you cannot pay yet, and request a payment arrangement in that case.
Updated on · Reviewed by the tax advisers at Boekhoudvriend
Filing the return and paying are two separate obligations. Both must be done by the last day of the month after the period. Each failure can lead to a separate penalty, and repeat failures lead to higher penalties.
What to do if you are late
- Submit the return as soon as possible
- Pay what you can, or request a payment arrangement
- Lodge an objection within six weeks if you think a penalty is unjustified, for example due to illness
- Make sure it doesn't happen again: an accountant keeps track of your deadlines
An estimate by the Belastingdienst
If a return is not filed, the Belastingdienst issues an additional assessment (naheffingsaanslag) for an estimated amount. That rarely works out in your favour. You can correct the estimate by still filing a correct return.
Sources
This answer is general information, not personal advice. Your own situation may work out differently, so feel free to ask our team.